https://www.taxtmi.com/caselaws?id=386216 The school's consideration for the conference was held not exempt under any relevant entry of Notification No. 12/2017-Central Tax (Rate) and is subject to GST. Services for the conference are taxed at applicable rates without ITC for catering (5%) and with ITC for other services. The determination of the place of supply falls outside the AAR's jurisdiction. Exemptions for service providers to educational institutions up to higher secondary do not apply to conference services. ITC is unavailable for food services but available for other services per GST provisions. en-us Tue, 20 Aug 2019 00:00:00 +0530 Tue, 11 Mar 2025 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386216 The school's consideration for the conference was held not exempt under any relevant entry of Notification No. 12/2017-Central Tax (Rate) and is subject to GST. Services for the conference are taxed at applicable rates without ITC for catering (5%) and with ITC for other services. The determination of the place of supply falls outside the AAR's jurisdiction. Exemptions for service providers to educational institutions up to higher secondary do not apply to conference services. ITC is unavailable for food services but available for other services per GST provisions. Case-Laws GST Tue, 20 Aug 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386216